JSJY公司财务管理体系优化研究

发布时间：2018-01-10 19:30

本文关键词：JSJY公司财务管理体系优化研究　出处：《兰州理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着经济的全球化,企业集团也正全面走向国际化、联盟化,企业之间的竞争和合作趋势也更加激烈。所以,企业集团的自身建设和内部治理问题变得尤为重要,在现代企业制度下,财务管理问题是企业管理的核心,它是一种价值管理,是整个管理的核心内容之一。JSJY公司起初是一个不具规模的民营企业,经过这几年迅速发展,已成为初具规模的民营集团企业,然而企业内部综合治理却没有跟上企业的迅速发展的脚步。随着JSJY公司规模的不断扩大,在原有的财务管理体系模式下,总公司对各子公司的控制能力却越来越弱,总公司无法真正掌握各子公司财务状况,公司财务风险开始变大,影响了JSJY公司财务管理的效率和各种财务决策的制定。因此,优化JSJY公司原有的财务管理体系,形成一种能够适合JSJY公司集团化管理的财务管理体系是本文的写作宗旨。本文以本人所工作和熟悉的JSJY公司为研究对象,主要是通过描述性研究法,对JSJY公司财务管理体系现状及存在问题进行深入分析,分析目前财务管理体系中存在的一系列问题,并针对其现有的财务管理体系给出了具体的优化建议,结合当前先进的财务管理理念,以现代企业财务管理体系构建模式为导向,以集团企业财务管理体系管理为目标,优化该公司财务管理体系,以进一步提高该公司运行效率和管理水平。通过研究得出,企业集团财务管理体系的优化工作是一项长期的、系统的、有计划系统工程,它需要根据集团的整体发展战略、经营环境和自身的特点并根据实际情况不断作出适时调整,只有这样,才能建立起科学的财务管理制度并形成适合企业集团自身发展的财务管理体系。
[Abstract]:With the globalization of the economy, enterprise groups are also moving towards internationalization, alliance, competition and cooperation between enterprises is more intense. In the modern enterprise system, financial management is the core of enterprise management, and it is a value management. JSJY is one of the core contents of the whole management. At first, it is a non-scale private enterprise. After the rapid development in recent years, it has become the initial scale of private group enterprises. However, the internal comprehensive management of enterprises has not kept up with the rapid development of enterprises. With the continuous expansion of the scale of JSJY, in the original financial management system model. The control ability of the head office to each subsidiary company is getting weaker and weaker, the head office can not really master the financial condition of each subsidiary company, the financial risk of the company begins to become bigger. It affects the efficiency of financial management and the making of various financial decisions of JSJY Company. Therefore, the original financial management system of JSJY Company is optimized. The purpose of this paper is to form a financial management system suitable for JSJY group management. In this paper, I work and familiar with the JSJY company as the research object, mainly through the descriptive research method, the current situation and existing problems of the financial management system of JSJY company are deeply analyzed. This paper analyzes a series of problems existing in the current financial management system, and gives specific optimization suggestions for its existing financial management system, combining with the current advanced financial management concept. Based on the construction model of modern enterprise financial management system and the target of group enterprise financial management system, this paper optimizes the financial management system of the company in order to further improve the efficiency and management level of the company. Through the study, the optimization of enterprise group financial management system is a long-term, systematic, planned systems engineering, it needs to be based on the group's overall development strategy. Only in this way can we establish a scientific financial management system and form a financial management system suitable for the development of enterprise groups.
【学位授予单位】：兰州理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.92

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